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Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
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Published by Dinasti Publisher

ISSN : 27213021 EISSN : 2721303X DOI : 10.31933

Core Subject : Economy,

Economics, Econometrics & Finance

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial risk management Corporate risk management Business management Entrepreneurship Cost management Economic Education Public administration Development economics Corporate governance Accounting Project management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 1,249 Documents

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Influence of Assist Tug Ship Operation Time and Service Rates Pandu-Delay Against The Performance of PT. Delta Mandiri Batam Shipping Awanda, Deta; Malau, April Gunawan; Lestari, Widianti
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3001

Guiding is part of the navigation or support function in the safety of ship navigation which is caused by the unique characteristics of the port. Quantitative research is a type of research that uses numbers in processing data to produce structured information. Characteristics of quantitative research using the SPSS application, aims to obtain data that describes the characteristics of objects, events or situations (Sekaran & Bougie, 2016:43). Based on partial hypothesis testing, it is known that the assist tug variable has a positive and significant effect on PT performance. Delta Mandiri Batam. This is proven by 0.002 0.05 and a tcount value of 2,343 ttable 1,697. Tug Assist Contribution to Performance 0.305. So it can be concluded that the first hypothesis in this research is accepted. This shows that the more reliable and accurate the quality of service provided by employees during the assist tug process at PT. Delta Mandiri Batam means there will be no quality of service rates for tug-guide services and performance. The influence of assist tug ship operating time has been proven to have a positive and significant effect on performance at the company PT Pelayaran Delta Mandiri Batam, with a regression coefficient of 0.027 and a t-value of 2.343, t -table 1,697.

Measuring Financial Sustainability: The Influence of ROA, BOPO, and NIM on Foreign Exchange National Private Commercial Banks in Indonesia Muis, Muhammad Abdul; Nurdin, M.
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3007

This research aims to analyze the influenceReturn on Assets(ROA), Operating Costs to Operating Income (BOPO) andNet Interest Margin(NIM) againstFinancial Sustainability Ratio(FSR) at National Private Commercial Banks for Foreign Exchange in Indonesia during the period 2018 to 2022. The population in this research is all National Private Commercial Banks for Foreign Exchange in Indonesia during the period 2018 to 2022. The sample selection technique used purposive sampling and 15 banks were selected as research data. . The data analysis method used is panel data regression analysis using Eviews 10. The research results show that: Return on Assets (ROA) has a positive and significant effect on the Financial Sustainability Ratio (FSR). Operational Costs on Operating Income (BOPO) and Net Interest Margin (NIM) have a negative and significant effect on the Financial Sustainability Ratio (FSR). The R Square value is 0.957730, indicating that the Financial Sustainability Ratio (FSR) is influenced by Return on Assets (ROA), Operational Costs to Operating Income (BOPO) and Net Interest Margin (NIM) of 95.77%.

Food Commodity Development Strategy Towards Food Security in North Sumatra Mutthaqin, Muhammad Satrya; Nasution, Yenni Samri Juliati; Lubis, Fauzi Arif
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3012

Until now, North Sumatra's food security is still unstable. This condition gives a clear picture that North Sumatra Province experiences problems in the field of food security. Because of the position of the North Sumatra region's very strategic position, this province should be prosperous and independent in terms of food sources. This research aims to develop a policy strategy for the development of food commodities towards national food security. In supporting this research, SWOT, Interpretative Structural Modeling (ISM), and Balanced Score Card (BSC) methods are used. The SWOT method was used to formulate a strategy based on the identification of internal factors and external factors that had a significant influence based on the Mckinsey 7S and PEST models. Furthermore, the ISM method is used to determine strategy priorities. The BSC method is used to determine the implementation plan and mapping of the strategies formulated. The development of food commodity development policy strategies towards food security in North Sumatra based on the results of the research consists of 11 (eleven) main strategies consisting of Strategy SO-1,2,3, Strategy ST-1,2,3, Strategy WO-1,2,3 and Strategy WT-1,2. It is hoped that the eleven strategies resulting from this research can increase the development of food commodities in North Sumatra towards stable and sustainable food security.

Beyond Harmonization Exploring the Synergies of ACGS Implementation in Singapore, Thailand and Indonesia Rahmawati, Apriana; Faruqi Febri Yanto, Alif; Prasetya, Rizky
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3013

This study analyzes the ASEAN Corporate Governance Scorecard (ACGS) performance of three companies: Keppel (Singapore), Central Retail (Thailand) and Bakrie & Brothers (Indonesia). This research employs a qualitative method with a descriptive approach. The data analysis technique used is document content analysis. The data analysis procedure is carried out by collecting data sources, analyzing the collected data using the ASEAN Corporate Governance Scorecard and calculating the final score based on the predetermined weights. The results of this study indicate that Central Retail achieved the highest score among the companies, followed by Keppel and Bakrie, in the implementation of ASEAN Corporate Governance Scorecard Level 1. This finding aligns with institutional theory, which suggests that the implementation of corporate governance (CG) practices is influenced by institutional norms and expectations, as reflected in the ASEAN Corporate Governance Scorecard.

Gender Strategies In Principal Leadership on Teacher Performance Satisfaction At SMP 35 Medan School Rina Siregar, Asma; Syukri, Makmur
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3014

SMP 35 Medan is a formal, non-formal and informal educational institution established by public and private parties. Its purpose is to teach, manage and educate educators or teachers. In teaching and learning activities, the school's goal is to educate students under the supervision of teachers. School quality is highly dependent on the learning process, which can be supported through the provision of facilities by schools, both in physical form (facilities and infrastructure) and the competence of teaching staff. This study aims to determine the effect of principal leadership on teacher performance satisfaction at SMP 35 Medan. This research covers the principal's strategy as a leader, principal leadership, teacher performance satisfaction, as well as views on gender strategy in principal leadership on teacher performance satisfaction. This research uses qualitative methods with interview techniques, observation, and documentation studies as well as observing every activity of the principal. The results showed that planning is done with several stages and considerations. The performance of principals and teachers can be seen from the way they guide education in schools.

The Effect of Auditor Experience, Client Business Understanding, and Auditor Professional Skepticism on Fraud Detection Ability Komang Ayu Devi, Ni; Luh Sari Widhiyani, Ni
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3015

This study analyzes the influence of auditor experience, client business understanding, and auditor professional skepticism on fraud detection ability at Public Accounting Firms (KAP) in Bali. The theoretical frameworks applied include the Fraud Triangle Theory and Attribution Theory. The study involved 71 auditors selected through purposive sampling. Data was collected using direct distribution of questionnaires. Analysis utilized multiple linear regression with SPSS 26. Findings demonstrate that auditor experience, client business understanding, and auditor professional skepticism positively affect fraud detection ability.

Internal Influence Locus of Control And External Locus of Control Towards Organizational Citizenship Behavior (OCB) In The Office of Small And Medium Business Cooperations, West Kalimantan Province Prianti, Neni; Mahdi, Irfan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3019

This research presents important findings regarding the relationship between Internal Locus of control (X1), External locus of control (X2) and Organizational Citizenship Behavior (OCB) (Y). The sample in this research was based on employees at the West Kalimantan Province Small and Medium Enterprises Cooperatives Service, totaling 58 respondents. The sampling technique in this research is Saturated Sampling. Further research is needed to understand more deeply the dynamics underlying the observed phenomena. The results of data analysis and discussion show that there is a positive influence of Internal Locus of Control on Organizational Citizenship Behavior (OCB) and External Locus of Control has a positive influence on Organizational Citizenship Behavior (OCB). The data obtained were analyzed using SPSS 25.

The Influence of Self-Efficacy and Employee Engagement on the Organizational Citizenship Behavior (OCB) of Civil Servants at the Office of Women's Empowerment and Child Protection in West Kalimantan Rizma, Alda; Arninda, Arninda
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3020

This research aims to understand the relationship between self-efficacy (X1) and employee engagement (X2) on organizational citizenship behavior (OCB) (Y). The sample in this study consists of 40 respondents who are employees at the Office of Women's Empowerment and Child Protection in West Kalimantan. The analysis methods used in this study include multiple regression analysis, correlation coefficient, determination coefficient, simultaneous test (F test), and partial test (t test). Based on multiple regression analysis, the regression equation is Y = 1.743 + 0.777X1 + 0.731X2. The multiple correlation shows an R value of 0.616, indicating a strong relationship between self-efficacy and employee engagement with OCB in this study. The determination coefficient shows an R² value of 0.380, or 38.0%. This means that the self-efficacy (X1) and employee engagement (X2) variables affect the OCB (Y) variable by 38.0%, while the remaining 62.0% is influenced or determined by other variables. The simultaneous test results show a significant value (sig) of 0.000 < 0.05, indicating that self-efficacy perception and employee engagement simultaneously have a significant effect on organizational citizenship behavior. The partial test results for the self-efficacy (X1), with a t-value of 3.243 > t-table 1.68, indicate a significant effect of the self-efficacy (X1) on organizational citizenship behavior (Y). Meanwhile, the employee engagement (X2), with a t-value of 2.026 > t-table 1.68, indicates that the employee engagement (X2) has a significant partial effect on the organizational citizenship behavior (Y).

The Influence of Leadership Style, Work Ethic, and Organizational Culture on Employee Performance at PT. Luar Biasa Technology Ani, Ayu Asri; Kirana, Kusuma Chandra; Purnamarini, Tri Ratna
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3021

The study investigates the influence of leadership style, work ethic, and organizational culture on employee performance at PT. Luar Biasa Technology, Yogyakarta. Employing a quantitative approach, data was collected through questionnaires administered to a sample of 54 employees. The collected data was analyzed using SPSS (Statistical Package for the Social Sciences) software. Various statistical techniques were applied, including validity and reliability tests to ensure data integrity, descriptive statistics to provide an overview of the respondents' characteristics and summarize the investigated variables, and multiple regression analysis to examine the impact of leadership style, work ethic, and organizational culture on employee performance. Hypothesis testing was conducted using t-tests and F-tests, while the coefficient of determination (R-squared) was calculated to measure the explanatory power of the independent variables. The findings reveal that leadership style, work ethic, and organizational culture have a significant positive impact on employee performance, both partially and simultaneously. The results align with previous research, emphasizing the importance of these factors in driving employee productivity and success. Practical implications suggest that companies should focus on enhancing leadership practices, fostering a strong work ethic, and cultivating a supportive organizational culture to optimize employee performance.

The Phenomenon of Tax Aggressiveness is Associated with Capital Intensity, Inventory Intensity, profitability, and Leverage Madani, Mayra Permata; Mujiyati, Mujiyati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3028

Tax aggressiveness is an activity or reconstruction effort carried out with the aim of maximizing contributions to the company through tax management strategies. This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and leverage on tax aggressiveness. The population studied was property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling using a purposive sampling method. The number of samples as many as 61 companies. Data collection techniques through documentation techniques using secondary data sources. Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study showed that capital intensity, and profitability affect tax aggressiveness, while inventory intensity, and leverage did not affect tax aggressiveness.

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Editorial Address Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

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Contact Name
Ebit Bimas Saputra

Contact Email
dinasti.info@gmail.com

Phone
+6282287504359

Journal Mail Official
dinasti.info@gmail.com

Editorial Address
Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA